CORRESP 1 filename1.txt OPEXA THERAPEUTICS July 23, 2007 Mr. Jim B. Rosenberg U.S. Securities and Exchange Commission Division of Corporation Finance 100 First Street, N.E., Mail Stop 6010 Washington, DC 20549 Re: Opexa Therapeutics, Inc. Form 10-KSB for the fiscal year ended December 31, 2006 File No. 001-33004 Dear Mr. Rosenberg: I am in receipt of your July 11, 2007 letter requesting our response by July 25, 2007. Due to vacation and travel schedules of personnel necessary to respond to your comment letter, we will not be able to respond by July 25, 2007. We respectfully request a ten (10) calendar day extension, and unless we hear to the contrary, we assume that this is acceptable. Very truly yours, /s/ Lynne Hohlfeld Lynne Hohlfeld Chief Financial Officer ================================================================================ 2635 North Crescent Ridge Drive o The Woodlands, Texas o 77381 Phone: 281-775-0600 o Fax: 281-872-8585